Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 235-52
Tax in case of joint return or return of surviving spouse
Official textcapitol.hawaii.gov
§235-52 Tax in case of joint return or return of surviving spouse. In the case of a joint return of a husband and wife under section 235-93, the tax imposed, as near as may be, by this chapter shall be twice the tax which would be imposed if the taxable income were cut in half. For purposes of this section and section 235-53, a return of a surviving spouse, as defined in the Internal Revenue Code, shall be treated as a joint return of a husband and wife under section 235-93.
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In this chapter (40 sections)
- 235-23 · Taxable in another state
- 235-24 · Specified nonbusiness income
- 235-25 · Rents; royalties
- 235-26 · Allocation of capital gains and losses
- 235-27 · Allocation of interest and dividends
- 235-28 · Allocation of patent and copyright royalties
- 235-29 · Apportionment of business income; percentage
- 235-30 · Apportionment; property factor
- 235-31 · Apportionment; property factor; owned and used property
- 235-32 · Apportionment; property factor; average value
- 235-33 · Apportionment; payroll factor
- 235-34 · Compensation; where paid
- 235-35 · Apportionment; sales factor
- 235-36 · Apportionment; sales factor; tangible personalty
- 235-37 · Apportionment; sales factor; nontangible personalty
- 235-38 · Equitable adjustment of formula
- 235-38.5 · Application
- 235-39 · Citation of part
- 235-51 · Tax imposed on individuals; rates
- 235-51.5 · Pass-through entity taxation election
- 235-52 · Tax in case of joint return or return of surviving spouse
- 235-53 · Tax tables for individuals
- 235-54 · Exemptions
- 235-55 · Tax credits for resident taxpayers
- 235-55.5 · REPEALED
- 235-55.6 · Expenses for household and dependent care services necessary…
- 235-55.7 · Income tax credit for low-income household renters
- 235-55.8 · REPEALED
- 235-55.9 · REPEALED
- 235-56 · 235-56
- 235-58 · 235-58
- 235-59 · Decedents
- 235-60 · REPEALED
- 235-61 · Withholding of tax on wages
- 235-62 · Return and payment of withheld taxes
- 235-63 · Statements to employees
- 235-64 · Taxes withheld by employer held in trust; employer's liability
- 235-64.2 · Withholdings by partnerships, estates, and trusts
- 235-65 · REPEALED
- 235-66 · Further withholdings at source; crediting of withheld taxes